Lesser v. Comm'r, 384 U.S. 927 (1966). · Go Syfert
Search
Lesser v. Comm'r, 384 U.S. 927 (1966). Cases Citing This Book View Copy Cite
85 citation events (2 in the last 25 years) across 36 distinct courts.
Strongest positive: O'DONNELL v. Kusper (ilnd, 1985-01-21) · Strongest negative: Stein v. Bailey (nysd, 1982-02-04)
Treatment trajectory · 1966 → 2026 · click a year to view as-of
1966 1996 2026
Top citers, strongest first. 17 distinct citers. How cited ↗
cited Cited "but see" Stein v. Bailey
S.D.N.Y. · 1982 · signal: but see · confidence high
But see Ash v. IBM, Inc., 353 F.2d 491 , 493 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966).
discussed Cited "see" O'DONNELL v. Kusper
N.D. Ill. · 1985 · signal: see · confidence high
See Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3rd Dist.1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966), and Swanson v. Traer, 249 F.2d 854, 858 (7th Cir.1957); see also Fed.R.Civ.Pro. 23.1.
cited Cited "see" Ratliff v. Burney
4th Cir. · 1981 · signal: see · confidence high
See Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966).
cited Cited "see" Ratliff v. Burney
4th Cir. · 1981 · signal: see · confidence high
See Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966).
cited Cited "see" Levy v. Affiliated Fund, Inc.
pactcomplphilad · 1980 · signal: see · confidence high
See Ash v. International Business Machines, 353 F. 2d 491 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 (1966).
discussed Cited "see" Fieland v. Commissioner (2×)
Tax Ct. · 1980 · signal: see · confidence high
See Lesser v. Commissioner , 42 T.C. 688 , 704 (1964) , affd. 352 F.2d 789 , 790 (9th Cir., 1965), cert. denied 384 U.S. 927 (1966) .
discussed Cited "see" Galef v. Alexander
2d Cir. · 1980 · signal: see · confidence high
The answer to this question, however, varies according to the circumstances, and the test is generally stated to be whether the directors "stand in a dual relation which prevents an unprejudiced exercise of judgment." United Copper Securities Co. v. Amalgamated Copper Co., supra, 244 U.S. at 264 , 37 S.Ct. at 510 ; see Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966); Gall v. Exxon Corp., 418 F.Supp. 508, 515 (S.D.N.Y.1976); Bernstein v. Mediobanca Banca di Credito Finanziario-S.p.A., supra, 69 F.…
discussed Cited "see" Galef v. Alexander
2d Cir. · 1980 · signal: see · confidence high
The answer to this question, however, varies according to the circumstances, and the test is generally stated to be whether the directors “stand in a dual relation which prevents an unprejudiced exercise of judgment.” United Copper Securities Co. v. Amalgamated Copper Co., supra, 244 U.S. at 264 , 37 S.Ct. at 510 ; see Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966); Gall v. Exxon Corp., 418 F.Supp. 508, 515 (S.D.N.Y.1976); Bernstein v. Mediobanca Banca di Credito Finanziario-S.p.A., supra, 6…
discussed Cited "see" Korn v. Merrill
S.D.N.Y. · 1975 · signal: see · confidence high
See Norte & Co. v. Krock, CCH Fed.Sec.L.Rep. ¶ 92,295 n. 8 (S.D.N.Y.1968). 10 Were we to hold otherwise, “the distinction between a stock *385 holder’s derivative claim and a claim exercised in his primary right would disappear, and the public policy based strictures on derivative suits could be avoided merely by asserting that economic harm to a corporation in itself constituted justiciable personal injury to each owner of stock in the corporation.” Ash v. International Business Machines, Inc., 353 F.2d 491, 494 (3rd Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 5…
discussed Cited "see, e.g." In Re Interpictures, Inc.
Bankr. E.D.N.Y. · 1988 · signal: see also · confidence low
See also Ash v. IBM, 353 F.2d 491 , 493-94 (3d Cir.1965) (harm to corporation, impairing value of one’s shares, does not make stockholder a person “injured in his business or property” so as to confer standing for Clayton Act purposes), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966). ....
discussed Cited "see, e.g." In Re Dein Host, Inc., Debtor. Joseph D. Pignato v. Dein Host, Inc.
1st Cir. · 1987 · signal: see also · confidence low
See also Ash v. IBM, 353 F.2d 491 , 493-94 (3d Cir.1965) (harm to corporation, impairing value of one’s shares, does not make stockholder a person “injured in his business or property” so as to confer standing for Clayton Act purposes), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966).
discussed Cited "see, e.g." Antonio J. Palumbo v. Deposit Bank and E.H. Brubaker
3rd Cir. · 1985 · signal: see, e.g. · confidence low
See, e.g., Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3d Cir.1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966); Chambers v. Beaver Advance Corp., 392 Pa. 481, 489 , 140 A.2d 808, 812 (1958).
cited Cited "see, e.g." Allison Ex Rel. General Motors Corp. v. General Motors Corp.
D. Del. · 1985 · signal: see, e.g. · confidence low
See, e.g., Ash v. International Business Machines, Inc., 353 F.2d 491, 492-93 (3d Cir.1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966). 2.
discussed Cited "see, e.g." Milbrew, Inc. v. Commissioner
unknown court · 1981 · signal: see, e.g. · confidence low
See e.g., Lesser v. Commissioner , 42 T.C. 688 , 704-706 (1964) , affd. 352 F.2d 789 (9th Cir. 1965) , cert. denied 384 U.S. 927 (1966) . *225 The component method may be used, however, to determine depreciation on used real property "if the cost of acquisition is properly allocated to the various components based on their value and useful lives are assigned to the component accounts based on the condition of such components at the time of acquisition." Fieland v. Commissioner , supra at 752 ; Rev.
discussed Cited "see, e.g." Gerald Clark v. Lomas & Nettleton Financial Corporation
5th Cir. · 1980 · signal: see, e.g. · confidence low
See, e. g., Ash v. International Business Machines, Inc., 353 F.2d 491, 493 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966); Swanson v. Traer, 249 F.2d 854, 858-59 (7th Cir. 1957).
discussed Cited "see, e.g." The Cromar Company v. Nuclear Materials and Equipment Corporation and Atlantic Richfield Company (2×)
3rd Cir. · 1976 · signal: see also · confidence low
See also Ash v. International Business Machines, Inc., 353 F.2d 491 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966); Kauffman v. Dreyfus Fund, Inc., 434 F.2d 727 (3d Cir. 1970). 34 Thereafter this Court considered the standing of the owner but not the operator of a motion picture theatre to sue various motion picture distributors for allegedly conspiring to restrain trade (Sherman Act § 1) by denying first run pictures to the theatre.
cited Cited "see, e.g." Dopp v. American Electronic Laboratories, Inc.
S.D.N.Y. · 1972 · signal: see, e.g. · confidence low
See, e. g., Ash v. International Business Mach., Inc., 353 F.2d 491 (3d Cir. 1965), cert. denied, 384 U.S. 927 , 86 S.Ct. 1446 , 16 L.Ed.2d 531 (1966) ; Stadin v. Union Elec.
Retrieving the full opinion text from the archive…
Lesser
v.
Commissioner of Internal Revenue
No. 1028.
Supreme Court of the United States.
May 2, 1966.
384 U.S. 927
George T. Altman for petitioners. Solicitor General Marshall, Assistant Attorney General Bogovin and Gilbert E. Andrews for respondent.
Published

C. A. 9th Cir. Certiorari denied.